(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the “Corporate Income Tax Withholding Fund”.
(b) The Corporate Income Tax Withholding Fund shall consist of those general revenues transferred to the Corporate Income Tax Withholding Fund under the provisions of § 19-5-201 et seq. and those funds received from the Budget Stabilization Trust Fund as provided in § 19-5-501 et seq.
(c) The Corporate Income Tax Withholding Fund shall be used to make income tax refunds to corporate taxpayers in such amounts as may be determined by the Chief Fiscal Officer of the State or the courts and for repaying temporary loans made during each month from the Budget Stabilization Trust Fund, as may be required.
Structure Arkansas Code
Chapter 5 - Revenue Stabilization Law
§ 19-5-903. Corporate Income Tax Withholding Fund
§ 19-5-904. Individual Income Tax Withholding Fund
§ 19-5-905. Securities Reserve Fund
§ 19-5-906. Ad Valorem Tax Fund
§ 19-5-907. Revolving Loan Fund
§ 19-5-909. Revolving Loan Certificate Fund
§ 19-5-910. Department of Health Building Fund
§ 19-5-911. Second Injury Trust Fund
§ 19-5-912. Division of Workforce Services Trust Fund
§ 19-5-913. Gasoline Tax Refund Fund
§ 19-5-914. Judges Retirement Fund
§ 19-5-916. Teacher Retirement Fund
§ 19-5-917. State Police Retirement Fund
§ 19-5-918. Arkansas State Highway Employees' Retirement System Fund
§ 19-5-919. Arkansas Public Employees' Retirement Fund
§ 19-5-921. Educational Buildings Maintenance Fund
§ 19-5-922. State Insurance Department Trust Fund
§ 19-5-923. Red River Waterways Project Trust Fund
§ 19-5-924. Workers' Compensation Fund
§ 19-5-925. Death and Permanent Total Disability Trust Fund
§ 19-5-927. State Forestry Trust Fund
§ 19-5-928. State Insurance Department Criminal Investigation Division Trust Fund
§ 19-5-930. Hazardous Substance Remedial Action Trust Fund
§ 19-5-932. Public Facilities Debt Service Fund
§ 19-5-933. Vietnam Veterans Monument Fund
§ 19-5-934. Local Sales and Use Tax Trust Fund
§ 19-5-935. Employment Security Advance Interest Trust Fund
§ 19-5-936. State Library Revolving Fund
§ 19-5-939. Unemployment Compensation Revolving Fund
§ 19-5-940. Workers' Compensation Revolving Fund
§ 19-5-942. Educational Excellence Trust Fund
§ 19-5-944. County Assessors' Continuing Education Trust Fund
§ 19-5-946. County Collectors' Continuing Education Trust Fund
§ 19-5-947. County Treasurers' Continuing Education Fund
§ 19-5-948. Manufactured Housing Recovery Fund
§ 19-5-949. Children's Trust Fund
§ 19-5-950. Crime Victims Reparations Revolving Fund
§ 19-5-951. Arkansas Natural and Cultural Resources Grants and Trust Fund
§ 19-5-952. Natural and Cultural Resources Historic Preservation Fund
§ 19-5-953. Long-Term Care Trust Fund
§ 19-5-954. Fidelity Bond Trust Fund
§ 19-5-955. Special Needs Trust Revolving Fund
§ 19-5-956. Tourism Development Trust Fund
§ 19-5-957. Identification Pending Trust Fund for Local Sales and Use Taxes
§ 19-5-958. Insurance Continuing Education Trust Fund
§ 19-5-959. Petroleum Storage Tank Trust Fund
§ 19-5-960. Private Career School Student Protection Trust Fund
§ 19-5-961. Solid Waste Management and Recycling Fund
§ 19-5-962. State Health Department Building and Local Grant Trust Fund
§ 19-5-964. Water Resources Development Bond Fund
§ 19-5-965. Water Resources Development Debt Service Reserve Fund
§ 19-5-966. Water Resources Development Operation and Maintenance Fund
§ 19-5-967. Water Resources Development Construction Fund
§ 19-5-968. Waste Disposal and Pollution Abatement Facilities Construction Fund
§ 19-5-969. Waste Disposal and Pollution Abatement Facilities Bond Fund
§ 19-5-970. Waste Disposal and Pollution Abatement Facilities Debt Service Reserve Fund
§ 19-5-971. Waste Disposal and Pollution Abatement Facilities Operation and Maintenance Fund
§ 19-5-972. Special State Assets Forfeiture Fund
§ 19-5-973. Public Facilities Construction Fund
§ 19-5-974. Higher Education Projects Development Fund
§ 19-5-975. College Savings Bond Fund
§ 19-5-976. College Savings Debt Service Reserve Fund
§ 19-5-978. Inventors' Assistance Program Fund
§ 19-5-979. Landfill Post-Closure Trust Fund
§ 19-5-982. Arkansas Military War Veterans Monument Fund
§ 19-5-983. Land Reclamation Fund
§ 19-5-984. Division of Workforce Services Special Fund
§ 19-5-985. Arkansas Medicaid Program Trust Fund
§ 19-5-986. Arkansas State Parks Trust Fund
§ 19-5-987. Interstate Alternative Fuels Refund Fund
§ 19-5-990. Soybean Board Escrow Account Trust Fund
§ 19-5-991. Interstate Motor Fuel Tax Refund Fund
§ 19-5-992. Mining Reclamation Trust Fund
§ 19-5-993. State Administration of Justice Fund
§ 19-5-994. Arkansas Fire and Police Pension Guarantee Fund
§ 19-5-995. Uniform Tax Rate Trust Fund
§ 19-5-998. Abandoned Agricultural Pesticide and Plant Regulator Disposal Trust Fund — Definitions